Written answers
Wednesday, 13 October 2010
Department of Finance
Disabled Drivers
9:00 pm
Bobby Aylward (Carlow-Kilkenny, Fianna Fail)
Link to this: Individually | In context
Question 151: To ask the Minister for Finance if he will grant an exemption from vehicle registration tax and taxes on a vehicle being purchased by a charity (details supplied) [36615/10]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context
Section 131 of the Finance Act 1992 requires that vehicles used by State residents must be registered. However, there are a number of occasions where an exemption from the payment of VRT tax may apply. One such exemption in respect of VRT and VAT, subject to certain conditions, is provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations. Statutory Instrument No. 353 of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (Regulation 12) provides the requirements for Organisations to apply under this Scheme. The named organisation may wish to examine whether it may be eligible under this Scheme. In that regard, it should contact the Office of the Revenue Commissioners, Central Repayments Office, Freepost, M: TEK II Building, Armagh Road, Monaghan (Telephone 047 62100).
No comments